Nabakrushna Choudhury Centre For Development Studies, Bhubaneswar V. ITO, Ward-2(1), Bhubaneswar

ITA 117/CTK/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5869 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 21-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 13; 28; 11

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO S . 117 & 118 /CTK/201 7 ASSESSMENT YEAR S : 2010 - 11 & 2012 - 13 NABAKRUSHNA CHOUDHURY CENTRE FOR DEVELOPMENT STUDIES, PLOT NO.A, INSTITUTIONAL AREA, CHANDRASEKHARPUR, BHUBANESWAR. VS. ITO, WARD - 2(1), BHUBANESWAR. PAN/GIR NO. AAAJN 0300 N (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : S/ SHRI VED JAIN/A.K.SABAT & B.K.MOHAPATRA , AR S REVENUE BY : SHRI M.K.GAUTAM, CIT DR DATE OF HEARING : 05 / 1 1 / 20 20 DATE OF PRONOUNCEMENT : / 1 2 /20 20 O R D E R PER C.M.GARG,JM ITA NO.117/CTK/2017 FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) - 2 , BHUBANESWAR DATED 23.11.2016 FOR THE ASSESSMENT YEAR 2010 - 2011 AND ITA NO.118/CTK/2017 IS AGAINST ORDER DATED 4.8.2016 OF THE LD CIT(A) - 3, BHUBANESWAR FOR THE ASSESSMENT YEAR 2012 - 13 . 2. IN A.Y. 2010 - 11, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: 1. THAT THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, BHUBANESWAR {'C1T (APPEALS) ' \ ('CITA') DATED 23.11.2016 IN DISMISSING THE APPEAL IS AGAINST PRINCIPLES OF NATURAL JUSTICE, CONTRARY TO ITA NOS.117 & 118/CTK/2017 ASSESSMENT YEARS : 2010 - 11 & 2012 - 13 P A G E 2 | 3 FACTS, ARBITRARY AND ERRONEOUS, BAD, BOTH IN THE EYE OF LAW AND ON FACTS AND LEGALLY UNTENABLE. 2. DENIAL OF THE CLAIM OF EXEMPTIONS U/S. 11 OF THE L.T.ACT A. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED ASSESSING OFFICER HOLDING THAT THE ASSESSEE IS NOT ELIGIBLE FOR EXEMPTION U/S.11 OF THE L.T.ACT AND ASSESSING TO TAX RS.29,40,517/ - AND THE LEARNED CLT(APPEALS) UPHOLDING THE SAME IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE, BASED ON IRRELEVANT CONSIDERATIONS AND IS CONTRA RY TO FACTS, ARBITRARY, ERRONEOUS, BAD, BOTH IN THE EYE OF LAW AND ON FACTS AND LEGALLY UNTENABLE. B. THAT THE ASSESSEE HAVING APPLIED MORE THAN 85% OF ITS RECEIPTS TOWARDS ITS OBJECTIVES DURING THE ACCOUNTING YEAR 2009 - 10 (AND THEREBY THE SURPLUS FOR T HE YEAR 2009 - 10 BEING NOT IN EXCESS OF 15% OF ITS INCOME, THE ASSESSEE IS ELIGIBLE FOR EXEMPTION U/S. 11 OF THE L.T.ACT, THE DENIAL OF CLAIM OF EXEMPTIONS U/S. 11 OF THE L.T.ACT BY THE LEARNED ASSESSING OFFICER ON THE GROUND OF NON - COMPLIANCE U/S. 11 (5) OF TH E L.T.ACT AND NON SUBMISSION OF UTILISATION CERTIFICATE FOR GRANTS RECEIVED DURING THE ACCOUNTING YEAR 2006 - 07 ETC. AND UPHOLDING THE SAME BY THE LEARNED C I T(APPEALS) IS BASED ON IRRELEVANT CONSIDERATIONS AND IS CONTRARY TO FACTS, ARBITRARY, ERRONEOUS, BAD , BOTH IN THE EYE OF LAW AND ON FACTS AND LEGALLY UNTENABLE. C. THE AUDIT REPORT U / S .12A HAVING BEEN FURNISHED TO THE LEARNED CIT(APPEALS). THE UPHOLDING OF THE DENIAL OF THE CLAIM OF EXEMPTIONS U/S. 11 TO 13 OF THE ACT BY HIM IS. CONTRARY TO FACTS, ARBI TRARY, ERRONEOUS, AND BAD, BOTH IN THE EYE OF LAW AND ON FACTS AND LEGALLY UNTENABLE. D. THAT THE LOWER AUTHORITIES HAVE MISCONSTRUED/MIS - APPRECIATED THE FACTS, AND THE REJECTION OF CLAIM OF EXEMPTIONS U/S. 11 OF THE L.T.ACT AND ASSESSING THE SURPLUS RS.29,40,517/ - AS PER ITS INCOME AND EXPENDITURE ACCOUNT TO TAX IN THE STATUS OF AOP U/S. 28 TO 44 OF THE L.T.ACT BY THE LEARNED ASSESSING OFFICER AND UPHOLDING OF THE SAME BY THE LEARNED CIT(APPEALS) IS BASED ON IRRELEVANT CONSIDERATIONS AND IS CONTRARY TO FACTS, ARBITRARY, ERRONEOUS, BAD. BOTH IN THE EYE OF LAW AND ON FACTS AND LEGALLY UNTENABLE. ORDER PRONOUNCED ON /1 2 /20 20 . (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG) ITA NOS.117 & 118/CTK/2017 ASSESSMENT YEARS : 2010 - 11 & 2012 - 13 P A G E 3 | 3 ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED / 1 2 /20 20 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK DATE INITIAL 1. DRAFT DICTATED ON SR.PS 2. DRAFT PLACED BEFORE AUTHOR SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE OS 9. DATE ON WHICH FILE GOES TO THE SPS 10. DATE OF DISPATCH OF ORDER. 1. THE APPELLANT : NABAKRUSHNA CHOUDHURY CENTRE FOR DEVELOPMENT STUDIES, PLOT NO.A, INSTITUTIONAL AREA, CHANDRASEKHARPUR, BHUBANESWAR. 2. THE RESPONDENT. ITO, WARD - 2(1), BHUBANESWAR. 3. THE CIT(A) - 2 & 3 , BHUBANESWAR 4. PR.CIT - 2 & 3 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//